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Contents

Official guidance

Company Taxation Manual

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CTM00200 · Destination & derivation tables for CT to CTM conversion
CTM00500 · Introductory
CTM01000 · Corporation Tax
CTM14000 · Non-corporate distribution rate
CTM15000 · Distributions
CTM18000 · Shadow ACT to 31 March 2026
CTM20000 · Advance Corporation Tax (ACT)
CTM34000 · Residence
CTM35000 · Income Tax
CTM36000 · Particular topics
CTM40000 · Particular bodies
CTM48000 · Authorised investment funds
CTM48800 · AIFs: Property authorised investment funds (Property AIFs)
CTM49000 · Building societies
CTM50000 · Loan relationships
CTM60000 · Close companies
CTM70000 · Exchange differences and financial instruments
CTM80000 · Groups & consortia
CTM90000 · Corporation Tax self assessment
cm06740 · Corporation Tax: loss buying: major change in the business of a transferred company
CTM47000 · Investment Trusts
CTM47500 · Investment trusts: interest distributions
CTM48110 · Authorised investment funds: collective investment schemes: general: types of scheme
CTM48115 · Authorised investment funds: collective investment schemes: general: authorised investment funds
CTM48120 · Authorised investment funds: collective investment schemes: general: authorised unit trusts
CTM48125 · Authorised investment funds: collective investment schemes: general: open-ended investment companies
CTM48130 · Authorised investment funds: collective investment schemes: general: unauthorised unit trusts
CTM48135 · Authorised investment funds: collective investment schemes: general: offshore funds
CTM48140 · Authorised investment funds: collective investment schemes: general: unit trust schemes
CTM48735 · authorised investment funds: qualified investor schemes: substantial QIS holding: tax calculation: example 2
CTM48740 · Authorised investment funds: qualified investor schemes: substantial QIS holding: inadvertent breach
CTM48745 · Authorised investment funds: qualified investor schemes: substantial QIS holding: 'inadvertent breach': time limit
CTM48750 · Authorised investment funds: qualified investor schemes: substantial QIS holding: inadvertent breach: example: rectified
CTM48755 · authorised investment funds: qualified investor schemes: substantial QIS holding: inadvertent breach: example: not rectified
CTM48760 · Authorised investment funds: qualified investor schemes: substantial QIS holdings: disposals
CTM48900 · Tax elected funds (TEFs)
CTM61680 · Close companies: loans to participators: indirect loans - exceptions
CTM61690 · Close companies: loans to participators: by controlled companies
CTM95000 · Corporation Tax self-assessment (CTSA): Assessments
CTMUPDATE001 · Company taxation manual: update index
CTMUPDATE080117 · Company taxation manual: recent changes
CTMUPDATE080204 · Company taxation manual: recent changes
CTMUPDATE080310 · Company taxation manual: recent changes
CTMUPDATE080425 · Company taxation manual: recent changes
CTMUPDATE080501 · Company taxation manual: recent changes
CTMUPDATE080520 · Company taxation manual: recent changes
CTMUPDATE080606 · Company taxation manual: recent changes
CTMUPDATE080723 · Company taxation manual: recent changes
CTMUPDATE081111 · Company taxation manual: recent changes
CTMUPDATE081212 · Company taxation manual: recent changes
CTMUPDATE090112 · Company taxation manual: recent changes
CTMUPDATE090323 · Company taxation manual: recent changes
CTMUPDATE090422 · Company taxation manual: recent changes
CTMUPDATE090511 · Company taxation manual: recent changes
CTMUPDATE091127 · Company taxation manual: recent changes
CTMUPDATE091224 · Company taxation manual: recent changes
CTMUPDATE100120 · Company taxation manual: recent changes
CTMUPDATE100224 · Company taxation manual: recent changes
CTMUPDATE100408 · Company taxation manual: recent changes
CTMUPDATE100422 · Company taxation manual: recent changes
CTMUPDATE100521 · Company taxation manual: recent changes
CTMUPDATE100624 · Company taxation manual: recent changes
CTMUPDATE100831 · Company taxation manual: recent changes
CTMUPDATE110324 · Company taxation manual: recent changes
CTMUPDATE110509 · Company taxation manual: recent changes
CTMUPDATE110819 · Company taxation manual: recent changes
CTMUPDATE111109 · Company taxation manual: recent changes
CTMUPDATE120227 · Company taxation manual: recent changes
CTMUPDATE130220 · Company Taxation Manual: recent changes
CTMUPDATE130422 · Company Taxation Manual: recent changes
CTMUPDATE130708 · Company Taxation Manual: recent changes
CTMUPDATE130823 · Company Taxation Manual: recent changes
CTMUPDATE131129 · Company Taxation Manual: recent changes
CTMUPDATE140212 · Company Taxation Manual: recent changes
CTMUPDATE140328 · Company taxation manual: recent changes
CTMUPDATE140523 · Company Taxation Manual: recent changes
CTMUPDATE140530 · Company Taxation Manual: recent changes
CTMUPDATE141107 · Company Taxation Manual: recent changes
CTMUPDATE141121 · Company Taxation Manual: recent changes
CTMUPDATE150324 · Company Taxation Manual: recent changes

Company Taxation Manual

CTM50000 | Loan relationships

From HM Revenue & Customs · Company Taxation Manual

The Corporate Finance Manual (CFM) deals with loan relationships ().

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